The following Trial Balance was drawn by an inexperienced bookkeeper an has a number of errors, Mweemba Mwiimbi Trial Balance for the year ended 30 September 2019 Details Dr Cr NK N Capital 33 000 00 Sales 19 000 00 Returns Outwards 600 00 Purchases 12 000 00 Carriage on Purchases 1 000 00 Carriage on Sales 2 200 00 Discount Allowed 1 800 00 Discount Received 400 00 Cash at Bank 4 000 00 Stock at 1 October 2018 4 000 00 Premises 40 000 00 Rent Received 2 000 00 Loan from Building Society 10 000 00 Suspense account 18 000 00 74 000 00 74 000 00 Principles of Account